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N276870 N2 Ruling Active

The tariff classification of sweetened condensed filled milk from Mexico

Issued August 5, 2016 by U.S. Customs and Border Protection.

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N2 N276870 (August 5, 2016)

Tariff classification

HTS codes: 1901.90.9095

Headings: 1901

Product description

A. De C.V., Mexico. An ingredients breakdown accompanied your letter. Additional information was provided via an eMail message dated August 5, 2016. The product is sweetened condensed filled milk that is said to containing approximately 54 percent sugar, 28 percent water, 6 percent milk solids, 5 percent skim milk, 4 percent partially hydrogenated vegetable fat, and 3 percent emulsifiers, titanium dioxide, sodium orthophosphate, potassium chloride, artificial flavor, thickeners , potassium sorbate, and natural color. The product will be packed in cans for retail containing 380 grams, net weight. It is presumed that the product is obtained by the typical condensed-milk manufacturing process involving the partial evaporation of the milk’s water content.

CBP rationale

The applicable subheading for the sweetened condensed filled milk will be 1901.90.9095, Harmonized Tariff Schedule of the United States, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa … not elsewhere specified or included … other … other … other.

Full text

N276870 August 5, 2016 CLA-2-19:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Jorge Cigarroa Cigarroa Dispatch, Inc. P.O. Box 642 Laredo, TX 78042 RE: The tariff classification of sweetened condensed filled milk from Mexico Dear Mr. Cigarroa: In your letter dated June 22, 2016 you requested a tariff classification ruling on behalf of Con Alimentos S.A. De C.V., Mexico. An ingredients breakdown accompanied your letter. Additional information was provided via an eMail message dated August 5, 2016. The product is sweetened condensed filled milk that is said to containing approximately 54 percent sugar, 28 percent water, 6 percent milk solids, 5 percent skim milk, 4 percent partially hydrogenated vegetable fat, and 3 percent emulsifiers, titanium dioxide, sodium orthophosphate, potassium chloride, artificial flavor, thickeners , potassium sorbate, and natural color. The product will be packed in cans for retail containing 380 grams, net weight. It is presumed that the product is obtained by the typical condensed-milk manufacturing process involving the partial evaporation of the milk’s water content. The applicable subheading for the sweetened condensed filled milk will be 1901.90.9095, Harmonized Tariff Schedule of the United States, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa … not elsewhere specified or included … other … other … other. The general rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce N. Hadley, Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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